HOOD Consultancy: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
HOOD Consultancy
Largest movements
- Cash +€17,595
up €17,595 (+150%), from €11,737 to €29,333
mainly Net result for the year (+€28,908) and Receivables within one year (+€7,118)
- Receivables within one year -€7,118
down €7,118 (-23.9%), from €29,759 to €22,641
of which Trade receivables: -€14,652
- Tangible fixed assets +€1,924
up €1,924 (+29.3%), from €6,559 to €8,482
of which Furniture and vehicles: +€2,825
- Deferred charges and accrued income -€1,194
down €1,194 (-13.0%), from €9,193 to €7,999
- Reserves +€29,002
new in 2025: €29,002
- Other debts -€16,875
down €16,875 (-96.4%), from €17,500 to €625
- Tax, wage and social debts -€5,413
down €5,413 (-31.2%), from €17,367 to €11,954
of which Taxes: -€5,686
- Trade debts +€4,587
up €4,587 (+124%), from €3,687 to €8,274
- Gross operating margin +€13,294
up €13,294 (+44.8%), from €29,692 to €42,986
- Taxes +€1,523
up €1,523 (+21.2%), from €7,178 to €8,701
- Financial charges -€726
down €726 (-56.3%), from €1,290 to €564
- Financial income -€499
down €499 (-96.4%), from €518 to €19
- Depreciation +€461
up €461 (+13.9%), from €3,318 to €3,780
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,247 | €68,454 | +€11,207 | +19.6% |
| Fixed assets | 21/28 | €6,559 | €8,482 | +€1,924 | +29.3% |
| Tangible fixed assets | 22/27 | €6,559 | €8,482 | +€1,924 | +29.3% |
| Plant, machinery and equipment | 23 | €1,938 | €1,037 | -€901 | -46.5% |
| Furniture and vehicles | 24 | €4,621 | €7,445 | +€2,825 | +61.1% |
| Current assets | 29/58 | €50,689 | €59,972 | +€9,283 | +18.3% |
| Amounts receivable within one year | 40/41 | €29,759 | €22,641 | -€7,118 | -23.9% |
| Trade receivables | 40 | €26,372 | €11,720 | -€14,652 | -55.6% |
| Other amounts receivable | 41 | €3,386 | €10,921 | +€7,534 | +222% |
| Cash at bank and in hand | 54/58 | €11,737 | €29,333 | +€17,595 | +150% |
| Deferred charges and accrued income | 490/1 | €9,193 | €7,999 | -€1,194 | -13.0% |
| Total equity and liabilities | 10/49 | €57,247 | €68,454 | +€11,207 | +19.6% |
| Equity | 10/15 | €18,693 | €47,602 | +€28,908 | +155% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €29,002 | +€29,002 | |
| Distributable reserves | 133 | - | €29,002 | +€29,002 | |
| Profit (loss) carried forward | 14 | €93 | €0 | -€93 | -100% |
| Amounts payable | 17/49 | €38,554 | €20,853 | -€17,701 | -45.9% |
| Amounts payable within one year | 42/48 | €38,554 | €20,853 | -€17,701 | -45.9% |
| Trade debts | 44 | €3,687 | €8,274 | +€4,587 | +124% |
| Suppliers | 440/4 | €3,687 | €8,274 | +€4,587 | +124% |
| Taxes, remuneration and social security | 45 | €17,367 | €11,954 | -€5,413 | -31.2% |
| Taxes | 450/3 | €15,067 | €9,381 | -€5,686 | -37.7% |
| Remuneration and social security | 454/9 | €2,300 | €2,573 | +€273 | +11.9% |
| Other amounts payable | 47/48 | €17,500 | €625 | -€16,875 | -96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,318 | €3,780 | +€461 | +13.9% |
| Other operating charges | 640/8 | €1,049 | €1,051 | +€3 | +0.3% |
| Gross operating margin | 9900 | €29,692 | €42,986 | +€13,294 | +44.8% |
| Operating profit (loss) | 9901 | €25,325 | €38,155 | +€12,830 | +50.7% |
| Financial income | 75/76B | €518 | €19 | -€499 | -96.4% |
| Recurring financial income | 75 | €518 | €19 | -€499 | -96.4% |
| Financial charges | 65/66B | €1,290 | €564 | -€726 | -56.3% |
| Recurring financial charges | 65 | €1,290 | €564 | -€726 | -56.3% |
| Profit (loss) for the period before taxes | 9903 | €24,554 | €37,610 | +€13,056 | +53.2% |
| Income taxes | 67/77 | €7,178 | €8,701 | +€1,523 | +21.2% |
| Profit (loss) for the period | 9904 | €17,375 | €28,908 | +€11,533 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,375 | €28,908 | +€11,533 | +66.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.